Wyoming Corporate Tax Data
Question 1-How is confidential data defined?
Detail Level:
Not Addressed
Detail Level:
Broad Mention
Citation:
Wyo. Stat. Ann. §39-15-10
Relevant Language:
TITLE 39 - TAXATION AND REVENUE, CHAPTER 15 - SALES TAX, ARTICLE 1 - STATE SALES TAX, § 39-15-102 - ADMINISTRATION;CONFIDENTIALITY...(e) No state employee or other person who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known their contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law. The department may also allow the following:...
Detail Level:
Broad Mention
Citation:
Wyo. Stat. Ann.§39-13-102
Relevant Subsections:
(q)(i)
Relevant Language:
TITLE 39 - TAXATION AND REVENUE, CHAPTER 13 - AD VALOREM TAXATION, § 39-13-102 - ADMINISTRATION, CONFIDENTIALITY...(q)(i)All taxpayer returns and return information shall be confidential and, except as authorized below, no current or former official,officer, employee or agent of the state of Wyoming or any political subdivision thereof shall disclose any such information obtained by him in connection with his service as an officer or employee...
Question 2-Who is authorized to disclose data?
Detail Level:
Broad Mention
Citation:
Wyo. Stat. Ann. §34-1-144
Relevant Subsections:
(g)-(h)
Relevant Language:
TITLE 34 - PROPERTY, CONVEYANCES, AND SECURITY TRANSACTIONS, CHAPTER 1 - GENERAL PROVISIONS, ARTICLE 1 - IN GENERAL, §34-1-142 - INSTRUMENT TRANSFERRING TITLE TO REAL PROPERTY, PROCEDURE, EXCEPTIONS, CONFIDENTIALITY...(g)...During a review, the county assessor shall disclose information sufficient to permit identification of the real estate parcels used by the county assessor in determining the value of the property at issue and provide the person or his agent papers of all information...(h) The state board of equalization shall adopt rules and regulations to implement W.S.34-1-142 and 34-1-143 which shall include forms to be used and which shall be used by county assessors and county clerks. §34-1-143 - INFORMATION TO BE FURNISHED TO DEPARTMENT OF REVENUE AND THE STATE BOARD OF EQUALIZATION. The county clerk shall place the recording data on the statement of consideration paid and deliver the statement to the county assessor. The county assessor shall furnish information from the statements of consideration...
Detail Level:
Broad Mention
Citation:
Wyo.Stat.Ann.§§§39-11-102
Relevant Language:
TITLE 39 - TAXATION AND REVENUE, CHAPTER 15 - SALES TAX, ARTICLE 1 - STATE SALES TAX, § 39-15-102 - ADMINISTRATION; CONFIDENTIALITY...(e) No state employee or other person who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known their contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law. The department may also allow the following...(ii)The publication of statistics so classified to prevent the identification of particular returns or reports...§ 39-16-102 - ADMINISTRATION; CONFIDENTIALITY...(c) No state employee or other person who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known their contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law. The department may also allow the following...
Question 3-For what purposes may data be disclosed?
Detail Level:
Not Addressed
Detail Level:
Not Addressed
Detail Level:
Broad Mention
Citation:
Wyo.Stat.Ann.§39-15-102
Relevant Subsections:
(e)(iii)-(vii)
Relevant Language:
TITLE 39 - TAXATION AND REVENUE, CHAPTER 15 - SALES TAX, ARTICLE 1 - STATE SALES TAX, § 39-15-102 - ADMINISTRATION;CONFIDENTIALITY...(e) No state employee or other person who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known their contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law. The department may also allow the following...(iii)The inspection by the attorney general of the state of the report or return of any person who brings an action against the state, or against whom an action is contemplated or has been instituted; (iv)The introduction into evidence of any report or return or information therefrom in any administrative or court proceeding to which the person making the report or return is a party; (v)The furnishing of any information to the United States government and its territories, the District of Columbia, any state allowing similar privileges to the department or to the multistate tax commission for relay to tax officials of cooperating states. Information furnished shall be only for tax purposes; (vi)The inspection of tax returns and records by the state department of audit; (vii)The sharing of information with local government entities and other state agencies, provided a written request is made to the department and the governmental entity or agency demonstrates sufficient reason to obtain the information for official business purposes.
Question 4-To which parties may data be disclosed?
Detail Level:
Not Addressed
Detail Level:
Not Addressed
Detail Level:
Broad Mention
Citation:
Wyo.Stat.Ann.§39-13-102
Relevant Subsections:
(q)(ii)(A)(B)
Relevant Language:
TITLE 39 - TAXATION AND REVENUE, CHAPTER 13 - AD VALOREM TAXATION, § 39-13-102 - ADMINISTRATION; CONFIDENTIALITY...(q) CONFIDENTIALITY - The following shall apply:...(ii) Without written authorization from the taxpayer, no current or former official,officer, employee or agent of the state of Wyoming or any political subdivision thereof shall release taxpayer returns and return information pertaining to taxes imposed by this chapter, except; (A) Information filed with the department may be released to the governor or his designee, members of the state board of equalization, to the commissioners and employees of the public service commission, to employees of the department of audit, the department of revenue, the consensus revenue estimating group and to the attorney general...(B) Upon prior notice to the taxpayer, information filed with the department may be released by the department, upon written application,to any other governmental entity if the governmental entity shows sufficient reason to obtain the information for official business;...
Detail Level:
Detailed Explanation
Citation:
Wyo.Stat.Ann.§39-15-102
Relevant Subsections:
(e)(v)-(vii)
Relevant Language:
TITLE 39 - TAXATION AND REVENUE, CHAPTER 15 - SALES TAX, ARTICLE 1 - STATE SALES TAX, § 39-15-102 - ADMINISTRATION;CONFIDENTIALITY...(e) ...The department may also allow the following...(v)The furnishing of any information to the United States government and its territories, the District of Columbia, any state allowing similar privileges to the department or to the multi-state tax commission for relay to tax officials of cooperating states; Information furnished shall be only for tax purposes; (vi)The inspection of tax returns and records by the state department of audit; (vii)The sharing of information with local government entities and other state agencies, provided a written request is made to the department and the governmental entity or agency demonstrates sufficient reason to obtain the information for official business purposes.
Question 5-What specific data elements may be disclosed?
Detail Level:
Not Addressed
Detail Level:
Broad Mention
Citation:
Wyo. Stat. Ann. §34-1-142
Relevant Subsections:
(g); (A)-(C)
Relevant Language:
TITLE 34 - PROPERTY, CONVEYANCES AND SECURITY TRANSACTIONS, CHAPTER 1 - GENERAL PROVISIONS, ARTICLE 1 - IN GENERAL, § 34-1-142 - INSTRUMENT TRANSFERRING TITLE TO REAL PROPERTY; PROCEDURE; EXCEPTIONS; CONFIDENTIALITY...(g) Any person or his agent who wishes to review his property tax assessment or who contests his property tax assessment or valuation in a timely manner pursuant to W.S. 39-13-109(b)(i) is entitled to review statements of consideration for properties of like use and geographic area available to the county assessor in determining the value of the property at issue as provided under W.S. 39-13-109(b)(i). During a review, the county assessor shall disclose information sufficient to permit identification of the real estate parcels used by the county assessor in determining the value of the property at issue and provide the person or his agent papers of all information, including statements of consideration, the assessor relied upon in determining the property value and including statements of consideration for properties of like use and geographic area which were available to the assessor and are requested by the person or his agent...§39-13-102 - ADMINISTRATION, CONFIDENTIALITY...(q)...(ii) Without written authorization from the taxpayer, no current or former official,officer, employee or agent of the state of Wyoming or any political subdivision thereof shall release taxpayer returns and return information pertaining to taxes imposed by this chapter, except...(D) Any other use authorized by law...(iv) The taxable value of the taxpayer's property is not confidential and may be released without qualification...
Detail Level:
Broad Mention
Citation:
Wyo.Stat.Ann.§§§39-11-102
Relevant Subsections:
(a)(i); (e)(iv); (c)(i)-(iv)
Relevant Language:
TITLE 39 - TAXATION AND REVENUE, CHAPTER 11 - ADMINISTRATION, § 39-11-102 - ADMINISTRATION; CONFIDENTIALITY; DEPARTMENT OF REVENUE (a) TAXPAYER RIGHTS - The following provisions shall apply to this act: (i) The department shall publish and make available a list of taxpayer rights in the area of state tax administration and collection, written in plain language,which includes the following rights...§ 39-15-102 - ADMINISTRATION; CONFIDENTIALITY...(e)...(iv)The introduction into evidence of any report or return or information therefrom in any administrative or court proceeding to which the person making the report or return is a party...§ 39-16-102 - ADMINISTRATION; CONFIDENTIALITY...(c)...The department may also allow the following: (i) The delivery to the taxpayer or his legal representatives upon written request of a copy of any return or report in connection with his tax (ii)The publication of statistics so classified to prevent the identification of particular returns or reports...(iv) The introduction into evidence of any report or return or information therefrom in any administrative or court proceeding to which the person making the report or return is a party...
Question 6-What type of data sharing agreement is required for data disclosure?
Detail Level:
Not Addressed
Detail Level:
Broad Mention
Citation:
Wyo.Stat.Ann.§§39-11-102;
Relevant Subsections:
(a)(i),(c); (c)(vii)
Relevant Language:
TITLE 39 - TAXATION AND REVENUE, CHAPTER 11 - ADMINISTRATION, §39-11-102 - ADMINISTRATION, CONFIDENTIALITY, DEPARTMENT OF REVENUE...(a) TAXPAYER RIGHTS -The following provisions shall apply to this act: (i) The department shall publish and make available a list of taxpayer rights in the area of state tax administration and collection, written in plain language, which includes the following rights...(C) A right to confidentiality as to records protected against disclosure by statute; § 39-16-102 - ADMINISTRATION; CONFIDENTIALITY (c) No state employee or other person who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known their contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law. The department may also allow the following...(vii) The sharing of information with local government entities and other state agencies,of any information to the United States government and its territories, the District of provided a written request is made to the department and the governmental entity or agency demonstrates sufficient reason to obtain the information for official business purposes.
Question 7-What safeguards are required for data disclosure?
Detail Level:
Not Addressed
Detail Level:
Broad Mention
Citation:
Wyo.Stat.Ann.§§30-15-102;
Relevant Subsections:
(e)(ii); (c)(ii)
Relevant Language:
TITLE 39 - TAXATION AND REVENUE, CHAPTER 15 - SALES TAX, ARTICLE 1 - STATE SALES TAX, § 39-15-10 - ADMINISTRATION;CONFIDENTIALITY...(e) No state employee or other person who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known their contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law. The department may also allow the following:..(ii)The publication of statistics so classified to prevent the identification of particular returns or reports...§ 39-16-102 -ADMINISTRATION;CONFIDENTIALITY...(c) No state employee or other person who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known their contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law. The department may also allow the following:..(ii)The publication of statistics so classified to prevent the identification of particular returns or reports;..
Question 8-What are the payment provisions for data disclosure?
Detail Level:
Not Addressed
Detail Level:
Not Addressed
Question 9-What are the penalties for violating disclosure rules?
Detail Level:
Detailed Explanation
Citation:
Wyo. Stat. Ann.§39-13-102
Relevant Subsections:
(q)(v)
Relevant Language:
TITLE 39 - TAXATION AND REVENUE, CHAPTER 13 - AD VALOREM TAXATION, § 39-13-102 - ADMINISTRATION; CONFIDENTIALITY...(q)(i)All taxpayer returns and return information shall be confidential and, except as authorized below, no current or former official, officer, employee or agent of the state of Wyoming or any political subdivision thereof shall disclose any such information obtained by him in connection with his service as an officer or employee...
(v) Any person who negligently violates the provisions of this subsection is guilty of a misdemeanor and upon conviction shall be fined not more than one thousand dollars ($1,000.00). Any person who intentionally violates the provisions of this subsection is guilty of a misdemeanor and upon conviction shall be fined not less than one thousand dollars ($1,000.00), but not more than five thousand dollars($5,000.00) and imprisoned for not more than one (1) year.
